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2017 (10) TMI 1168 - HC - VAT and Sales TaxZero rated sales - eligibility for exemption - Section 22 (2) of TNVAT Act - Held that: - two errors have been committed by the respondent while making such observation. Firstly, the respondent did not call for any such specific document. Secondly, non furnishing of the documents before the Enforcement Wing Officials is of little avail. When the revision of assessment proceeding has been taken up by the Assessing Officer, the Assessing Officer has to independently apply his mind, and assess the turnover - These two glaring errors are sufficient to hold that the impugned assessment orders are totally unsustainable. Matter requires to be remanded to the respondent for fresh consideration - petition allowed by way of remand.
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